Make sure the battery water is topped off; charge
if unsure of its current state. Reinstall and tighten terminal bolts
just enough to make good connection

An engineneeds three things to run:
Fuel,Compression,and Spark

Unless your bike has fallen victim to a problem not
directly caused by the care (lack of) given it, the last two above
needs are still in place come Spring. Be prepared to zero in on
the fuel system. The gas in the tank itself may not smell or have
gone bad, but you can be assured that any fuel sitting in the lines
and carbs is bad and needs to be flushed out. Find the drain screws
at the bottom of the carb bowls and use them to drain the old fuel
out.. Skip this step in your eagerness to get on the road and you
may end up paying the piper to the tune of carb work at a repair
shop.

The best time to have fresh oil in your engine
is over the off-season storage period. This helps keep harmful acids
from forming and causing damage. The next best time is when pulling
a bike out of storage. The phrase fresh start applies just fine
to oil also!